Der PKW im Steuerrecht

The provision of a company car or an (electric) bicycle for private use has become a popular component in salary negotiations and is now an integral part of professional life. New regulations regarding the tax treatment of electric vehicles will come into effect on January 1, 2024. Additionally, the private use of company vehicles by employees or entrepreneurs raises various nuanced tax questions, which often become focal points during payroll tax audits and business audits. The current focal point "The Company Car in Tax Law" addresses all questions that may arise in daily practice. The new legal regulations introduced by the Growth Opportunities Act, as well as current case law and applicable administrative guidelines, have been taken into account. Practical examples and numerous graphics illustrate potential problem areas and explain their optimal tax handling. Table of contents: A. Tax classification of the car as private and business assets B. Provision of cars to employees C. Electric mobility D. Salary conversion and leasing E. Private use of bicycles F. Current case law G. Vehicles in profit determination H. VAT treatment.